> ## Documentation Index
> Fetch the complete documentation index at: https://gobl-scoped-scenarios.mintlify.site/llms.txt
> Use this file to discover all available pages before exploring further.

# United Arab Emirates

The UAE tax system is administered by the Federal Tax Authority (FTA).
VAT was introduced on January 1, 2018, with standard, zero, and
exempt rate categories.

Businesses must register for VAT if taxable supplies and imports
exceed AED 375,000 in a 12-month period, with voluntary registration
available above AED 187,500. Registered businesses receive a Tax
Registration Number (TRN) which must be included on all tax invoices.

Simplified VAT invoices may be used when the recipient is not VAT
registered, or when the transaction value does not exceed AED 10,000
for VAT-registered recipients. Credit notes are supported for
correcting invoices.

## Base Details

| Key              | Value        |
| ---------------- | ------------ |
| Tax Country Code | `AE`         |
| Currency         | `AED`        |
| Base Time Zone   | `Asia/Dubai` |

## Tax Categories

| Code  | Name | Title           |
| ----- | ---- | --------------- |
| `VAT` | VAT  | Value Added Tax |

### VAT Rates

| Rate      | Keys       | Name         | Percents | Description                                                    |
| --------- | ---------- | ------------ | -------- | -------------------------------------------------------------- |
| `general` | `standard` | General Rate | 5%       | Applies to most goods and services unless specified otherwise. |

## Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is
supported.

### Invoice Types

The types of invoices that can be created with a preceding definition:

* `credit-note`

## Scenarios

Scenarios attach notes and extensions to a document when its filters match.
[Read more about scenarios](/overview/scenarios).

<AccordionGroup>
  <Accordion title="bill/invoice">
    | Tags             | Categories | Output                                                                                                                                                              |
    | ---------------- | ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
    | `reverse-charge` | `VAT`      | <code class="code-block">\{<br />  "note": \{<br />    "cat": "VAT",<br />    "key": "reverse-charge",<br />    "text": "Reverse Charge"<br />  }<br />}</code>     |
    | `simplified`     | `VAT`      | <code class="code-block">\{<br />  "note": \{<br />    "cat": "VAT",<br />    "key": "simplified",<br />    "text": "Simplified Tax Invoice"<br />  }<br />}</code> |
  </Accordion>
</AccordionGroup>

## Validation Rules

Validation rules check each struct against a set of assertions and report any
failures with a unique code and message.
[Read more about validation](/overview/validation).

<AccordionGroup>
  <Accordion title="tax.Identity">
    | Field  | Test                                                                        | Validation Code / Message                                    |
    | ------ | --------------------------------------------------------------------------- | ------------------------------------------------------------ |
    | `code` | <ul class="gobl-test"><li>Code in \[AE]</li><li>Matches ^\d{15}\$</li></ul> | `GOBL-AE-TAX-IDENTITY-01`<br />Invalid UAE tax identity code |
  </Accordion>
</AccordionGroup>